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143 results for “reassessment”+ Section 13(8)clear

Sorted by relevance

Delhi2,443Mumbai2,065Chennai788Hyderabad467Ahmedabad458Bangalore455Jaipur426Raipur394Kolkata369Chandigarh274Pune251Rajkot187Indore161Amritsar143Surat141Visakhapatnam120Cochin118Patna113Nagpur92Agra79Guwahati75Cuttack66Ranchi53Lucknow52Dehradun48Jodhpur48Allahabad40Panaji28Jabalpur12Varanasi2

Key Topics

Section 148135Section 14793Addition to Income93Section 14478Section 250(6)52Disallowance43Section 153D41Natural Justice38Section 25035Depreciation

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

8 incurred expenditure of capital nature at Rs 10,47,11,318/- only during the previous year and an expenditure of capital nature amounting to Rs. 76,83,88,594/- was brought forward from the preceeding year. The assessee has claimed deduction u/s 35AD of the Act in respect of total expenditure incurred upto 31.03.2014 whereas as per provisions

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

Showing 1–20 of 143 · Page 1 of 8

...
33
Section 69A30
Section 153A27

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

8 incurred expenditure of capital nature at Rs 10,47,11,318/- only during the previous year and an expenditure of capital nature amounting to Rs. 76,83,88,594/- was brought forward from the preceeding year. The assessee has claimed deduction u/s 35AD of the Act in respect of total expenditure incurred upto 31.03.2014 whereas as per provisions

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 356/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 Sept 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 147Section 148Section 250

13. It is also not possible to say that the order of the AAC contains a direction that the excess should be assessed in the hands of the co-owners. What is a "direction" for the purposes of section 153(3)(ii) of the Act has already been discussed. In any event, what ever else it may amount

KHURSHID AHMAD DAR,JAMMU AND KASHMIR, INDIA vs. ITO WARD, UDHAMPUR, UDHAMPUR

In the result, the appeal of the assessee is allowed

ITA 236/ASR/2025[2017-18]Status: DisposedITAT Amritsar10 Nov 2025AY 2017-18

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Blekhurshid Ahmad Dar Vs. Ito, Ward, Nully Poshwari Turkawangam, Udhampur Shopia, 192305, Jammu & Kashmir, India.Pin 192305. Pan No. Awmpd5664K Assessee By Shri Rohit Kapoor, Adv. & Shri V.S. Aggarwal, Itp. Revenue By Mrs. Roshanta Kumari Meena, Cit Dr. Date Of Hearing 23.09.2025. Date Of Pronouncement To. [1 .2025. Order Dr. Mitha Lal Meena, A.M.:

Section 144Section 147Section 148Section 148ASection 151Section 151(1)Section 250Section 250(6)Section 282Section 69A

8. In the case of Sharad Garg vs. Income-tax Officer [2022] 136taxmann.com 360 [287 Taxman 207] (Delhi), head note reads as follows: z 6 Section 148, read with section 149, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for (Validity of E-notices) - Petitioners challenged validity of e-notices issued under section 148 which were

SAINIK CO OPERATIVE HOUSE BUILDING SOCIETY LIMITED,JAMMU AND KASHMIR vs. ITO WARD 1(1), JAMMU, JAMMU

In the result the appeal of the assessee is allowed on the legal issue as indicated above

ITA 698/ASR/2024[2013-14]Status: DisposedITAT Amritsar08 Sept 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14

Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

8] [In favour of assessee] Ram Balram Buildhome (P.) Ltd, vs. Income-tax Officer [2025] 171 taxmann.com 99 (Delhi)[30-01-20251 Section 149, read with section 148A, of the Income-tax Act, 1961 and section 3 of the Taxation and Other Laws (Relaxation and Amendments of Certain Provisions) Act, 2020 - Income Escaping Assessment - Time limit for issuance of notice

SHRIMATI AMARJIT KAUR W/O BUGAR SINGH,MANSA vs. INCOME TAX OFFICER WARD 1(4), MANSA

In the result, the appeal of the assessee is dismissed

ITA 1/ASR/2018[2009-10]Status: DisposedITAT Amritsar26 Jul 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 147Section 148Section 251(2)Section 49

8 above, another conclusion drawn was that finding cash deposits in the bank account would be desirable point for the revenue to examine the matter in detail but reassessment proceedings cannot be resorted to only to examine the facts of the case no matter how desirable that maybe. 6.3.3 At the outset, it would be relevant to examine the decision

MEASAGE G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 17/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASEG G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 18/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 58/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE G.H AGRO PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 21/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 16/ASR/2020[2001-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2001-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE G. H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 22/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE G. H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 23/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 24/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 25/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 26/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 34/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE.G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 20/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 33/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 35/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

8 para 5 which is extracted as below: “v. Page Nos. 51 and 52 of annexure A-33 seized from the business premises of M/s Narula SolvexPvt. Ltd., Moga (Premise code B-4) is the details of purchases of rice bran from some unspecified party and payments made in respect of the same. This is practically a running copy